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PENGARUH PENGHASILAN TIDAK KENA PAJAK TERHADAP PAJAK PENGHASILAN PASAL 21 PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE EFFECT OF THE INCOME NOT TAXABLE TOWARD TAX RECEIPT 21 AT KPP PRATAMA SOREANG Written by: Ferda Ryanti Bangun NIM: 1332075 The researcher had entitled the study as “The Effect of Income Not Taxable Towards Income tax Receipt 21 at KPP Soreang". The purposed of this research was to determined the significant effect of income not taxable towards the receipt of income tax 21 at KPP Soreang. The variable income not taxesable as independent variable and the income tax receipt as dependent variable.. In this research using descriptive research method with data collection techniques through requested to the tax services office at the past 8 years, with the calculation of correlation coeffisien analysis using Microsoft exel 2010 towards data that had been retrieved. In the calculation of earned income that was not taxable indicated that the given influence was at its very low and negative. The magnitude of the influence that was generated based on t test is of -0.01429% and t table is of 1,93, then the null hypothesis (Ho) was accepted, which means that among the income not taxable and the receipt of income tax 21 there were no significant effects. Keywords: Income not taxable, Tax receipts 21